High return despite small additional age discount

High return despite small additional age discount


The Arnhem-Leeuwarden Court ruled on appeal that X owes €10 under the BPM. He will receive invisible compensation of €1500 and legal compensation of €3795.

X declares a BPM for an Alfa Romeo 156 3.2 V6 GTA in March 2017. X uses the AutotelexPRO price list and €423 in BPM has been paid. Later, X still wants to use the X-ray price list, which is based only on data from marginal vehicles. Only if the declaration was made before HR 27 January 2017, 15/02273, United Nations 2017/7.22, then, according to the auditor, a 5% adjustment can be applied to the value of the AutotelexPRO price list out of mercy. According to the District Court of Gelderland, X does not make it clear that the use of another price list will lead to further depreciation (cf. HR 12 May 2017, 15/03459, United Nations 2017/26.15, ground 2.4). X has failed to substantiate his claim with actual data. X appeals, after which the inspector submits the registration data and registration date.

The Arnhem-Leeuwarden Court has decided that there is no longer any dispute that X owes €10 less BPM due to the additional age discount. If the examiner had evaluated the data available to him during the objection phase, this would have resulted in a primary objection and the claimed bpm would have been reduced on the basis of the additional age discount. Therefore the decision on the objection was not adequately prepared by the auditor. However, X does not receive the objection fee, because it is not the result of illegality associated with the auditor. X was controlling the registration date. Due to exceeding the reasonable time, X will receive extraordinary compensation of € 1500. For the first case and this appeal, X will also receive compensation for the costs of the case totaling € 3795, in order to prevent ordinary discrimination. A fixed amount of €759 per procedure point applies (see HR 27 May 2022, 21/02977, United Nations 2022/24.13). X’s appeal is well founded. The BPM fee has been reduced to €413.

[Bron Uitspraak]

Articles of law:

General Administrative Law Law 8:75

Passenger car and motorcycle tax law 1992 10